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TAXPAYER PSYCHOLOGY: A THEORETICAL ANALYSIS

Yıl 2016, Cilt: 5 Sayı: 10, 52 - 65, 11.01.2017

Öz

Taxpayers’ attitudes and behaviours toward tax are variable. As taxpayers can be involved in tax compliance
behavior, they can also exhibit tax evasion or tax avoidance. The way in which these behaviors take place
depends on various factors. While some of these factors are based on individual characteristics such as
demographic variables and tax ethics, some of which are due to external factors such as the tax system and
public administration. The aim of the study is to examine the factors that are effective on the taxpayer
psychology in the light of the literature. The main conclusion from the study is that it would be appropriate for
each country’s revenue administration to develop its own alignment strategy as the factors affecting taxpayers’
attitudes towards taxation and their behaviors vary from country to country. 

Kaynakça

  • ALLINGHAM, Michael G. ve Agnar SANDMO (1972), “Income Tax Evasion: A Theoretical Analysis”, Journal of Public Economics, 1(3/4), 323-338. ALM, James ve Benno TORGLER (2006), “Culture Differences and Tax Morale in the United States and in Europe”, Journal of Economic Psychology, 27(2), 224-246. ALM, James ve Michael McKEE (1998), “Extending the Lessons of Laboratory Experiments on Tax Compliance to Managerial and Decision Economics”, Managerial and Decision Economics, 19(4-5), 259- 275. ALM, James ve Mohammad YUNUS (2009), “Spatiality and Persitence in U.S. Individual Tax Compliance”, National Tax Journal, 62(1), 101-124. ALM, James; Betty R. JACKSON ve Michael McKEE (1992), “Estimating the Determinants of Tapayer Compliance with Experimental Data”, National Tax Journal, 45(1), 107-114. ALM, James; Jorge MARTINEZ-VAZQUEZ ve B. TORGLER (2005), Russian Attitudes Toward Paying Taxes: Before, During and After the Transition, CREMA Working Paper No. 2005-27. ANDREONI, James; Brian ERARD ve Jonathan FEINSTEIN (1998), “Tax Compliance”, Journal of Economic Literature, 36(2), 818-860. BERON, Kurt J.; Helen V. TAUCHEN ve Ann Dryden WITTE (1988), A Structural Equation Model for a Tax Compliance and Auditing, NBER Working Paper No: 2556. BLOOMQUIST, Kim M. (2003), Tax Evasion, Income Inequality and Opportunity Costs of Compliance, IRS Annual Conference on the National Tax Association, November, Chicago, http://www.irs.gov/pub/irssoi/bloomq.pdf, (23.10.2010). BLUMENTHAL, Marsha ve Joel SLEMROD (1992), “The Compliance Cost of the U.S. Individual Income Tax System: A Second Look after Tax Reform, National Tax Journal, 45(2), 185-202. CHAN, Chris W.; Coleen S. TROUTMAN ve David O’BRYAN (2000), “An Expanded Model of Taxpayer Compliance: Emprical Evidence from the United States and Hong Kong”, Journal of International Accounting, 9(2), 83-103. CHUNG, Janne ve Viswanath Umashanker TRIVEDI (2003), “The Effect of Friendly Persuasion and Gender on Tax Compliance Behavior”, Journal of Business Ethics, 47(2), 133-145. CLOTFELTER, Charles T. (1983), “Tax Evasion and Tax Rates: An Analysis of Individual Returns”, The Review of Economics and Statistics, 65(3), 363-373. CRANE, Steven E. ve Farrokh NOURZAD (1986), “Inflation and Tax Evasion: An Empirical Analysis”, The Review of Economics and Statistics, 68(2), 217-223. DEVOS, Ken (2007), “Measuring and Analysing Deterrence in Taxpayer Compliance Research”, Journal of Australian Taxation, 10(2), 182-219. DEVOS, Ken (2008), “Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia”, Revenue Law Journal, 18(1), 1-43. FEINSTEIN, Jonathan S. (1991), “An Econometric Analysis of Inome Tax Evasion and its Detection”, RAND Journal of Eonomics, 22(1), 14-35. FELD, Lars P. ve Bruno S. FREY (2002), “Trust Breeds Trust: How Taxpayers are Treated”, Economics of Governance, 3(2), 87-99. FRANZONI, Luigi Alberto (2000), “Tax Evasion and Tax Compliance”, iç. Encyclopedia of Law and Economics, Boudewijn BOUCKAERT ve Gerrit De GEEST(Ed.), Cheltenham: Edward Elgar, 52-94. GILL, Jit B. S. (2003), The Nuts and Bolts of Revenue Administration Reform, World Bank, http://siteresources.worldbank.org/INTTPA/Resources/NutsBolts.pdf, (11.10.2010). GOERKE, Laszlo (2008), “Bureaucratic Corruption and Profit Tax Evasion”, Economics of Governance, 9(2), 177-196. GOVERNMENT ACCOUNTABILITY OFFICE (1990), Tax Administration: Profiles of Major Components of the Tax Gap, United States Government Accountability Office (GAO), Washington D.C. GRAETZ, Michael J.; Jennifer F. REINGANUM ve Louis L. WILDE (1986), “The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement”, Journal of Law, Economics and Organization, 2(1), 1-32. GUTMANN, Peter M. (1977), “The Subterranean Economy”, Financial Analysts Journal, 33(6), 26-34. HEYNDELS, Bruno ve Carine SMOLDERS (1995), “Tax Complexity and Fiscal Illusion”, Public Choice, 85(1/2), 127-141. HOFSTEDE, Geert (1984), “National Cultures Revisited”, Asia Pacific Journal of Management, 2(1), 22- 28. HOFSTEDE, Geert (1998), “Attitudes, Values and Organizational Culture: Disentangling the Concepts”, Organization Studies, 19(3), 477-493. HOUSTON, Jodie ve Alfred TRAN (2000), A Survey of Tax Evasion Used the Randomized Response Technique, Tax Research Network Conference, Birmingham, http://ctsi.anu.edu.au/publications/taxpubs/Houston.Tran.pdf, (13.04.2010). KAPLOW, Louis (1996), “How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax”, National Tax Journal, 49(1), 135-150. KIMENYI, Mwangi S. (2006), “Ethnicity, Governance and the Provision of Public Goods”, Journal of African Economies, 15, 62-99. KIRCHLER, Erich; Erik HOELZL ve Ingrid WAHL (2008), “Enforced Versus Voluntary Tax Compliance: The Slippery Slope Framework”, Journal of Economic Psychology, 29(2), 210-225. KLOSKO, George (1987), “The Principle of Fairness and Political Obligation”, Ethics, 97(2), 353-362. KORNHAUSER, Marjorie E. (2007), “Normative and Cognitive Aspects of Tax Compliance: Literature Review and Recommendations for the IRS Regarding Individual Tapayers”, in: 2007 Annual Report to Congress (Volume. 2), Taxpayer Advocate Service, http://taxprof.typepad.com/taxprof_blog/files/Kornhauser.pdf, (15.04.2010). KRAUSE, Kate (2000), “Tax Complexity: Problem or Opportunity”, Public Finance Review, 28(5), 395-414. LAFFER, Arthur B. (1981), “Supply-Side Economics”, Financial Analysts Journal, 37(5), 29-43. LASSEN, David Dreyer (2007), “Ethnic Divisions, Trust and the Size of the Informal Sector”, Journal of Economic Behavior & Organization, 63, 423-438. LI, Sherry Xin (2009), Social Identities, Ethnic Diversity and Tax Morale, SSRN Working Paper Series, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1422121, (17.05.2010). LOO, Ern Chen; Margaret A. McKERCHAR ve Ann HANSFORD (2009), “Understanding the Compliance Behaviour of Malaysian Individual Taxpayers Using a Mixed Method Approach”, Journal of the Australasian Tax Teachers Association, 4(1), 181-202. MASON, Robert ve Lyle D. CALVIN (1978), “A Study of Admitted Income Tax Evasion”, Law & Society Review, 13(1), 73-89. MOODY, J. Scott (2001), The Cost of Tax Compliance: House Way & Means Committee Testimony, http://www.taxfoundation.org/files/9bd6c31673d5cc3023471165d273b6b3.pdf, (17.06.2010). NERRÉ, Birger (2001), “The Concept of Tax Culture”, Proceedings of the 94TH Annual Conference on Taxation, November 8-10, Baltimore, Maryland. NERRÉ, Birger (2006), “The Concept of Tax Culture”, Intereconomics, 41(4), 189-194. NERRÉ, Birger (2008), “Tax Culture: A Basic Concept for Tax Politics”, Economic Analysis & Policy, 38(1), 153-167. PALIL, Mohd Rizal (2005), “Taxpayers Knowledge: A Descriptive Evidence on Demographic Factors in Malaysia”, Jurnal Akuntansi & Keuangan, 70(1), 11-21. PLUMLEY, Alan H. (1996), The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness, IRS Publication1916 (Rev.11.96), Washington D. C. POMMEREHNE, Werner W. ve Hannelore WECK-HANNEMANN (1996), “Tax Rates, Tax Administration and Income Tax Evasion in Switzerland”, Public Choice, 88(1/2), 161-170. POSNER, Eric A. (2000), “Law and Social Norms: The Case of Tax Compliance”, Virginia Law Review, 86(8), 1781-1819. RITSEMA, Christina M.; Deborah W. THOMAS ve Gary D. FERRIER (2003), Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program, https://www.irs.gov/pub/irs-soi/ritsema.pdf, (08.06.2010). ROSE-ACKERMAN, Susan (2008), “Corruption and Government”, International Peacekeeping, 15(3), 328- 343. SANDMO, Agnar (2005), “The Theory of Tax Evasion: A Retrospective View”, National Tax Journal, 58(4), 643-663. SARKER, Tapan K. (2003), “Improving Tax Compliance in Developing Countries via Self-Assessment Systems – What Could Bangladesh Learn from Japan?”, Asia-Pacific Tax Bulletin, 9(6), 1-34. SCHIAU, Laura-Lina ve Carmen MOGA AURA (2009), “The Flat Tax Effects-Theoretical and Empirical Evidence in Western and Eastern European Countries”, Annals of the University of Oradea, Economic Science Series, 18(3), 343-348. SCHMÖLDERS, Günter (2006), The Psychology of Money and Public Finance, New York: Palgrave Macmillan. SCHNEIDER, Friedrich (2004), Shadow Economies of 145 Countries all over the World: Estimation Results over the Period 1999 to 2003, IZA Discussion Paper No. 1431. SILVANI, Carlos ve Katherine BAER (1997), Designing a Tax Administration Reform Strategy: Experiences and Guidelines, IMF Working Paper No: WP/97/30. SLEMROD, Joel (1998), The Economics of Taxing the Rich, NBER Working Paper No. 6584. SLEMROD, Joel (2007), “Cheating Ourselves: The Economics of Tax Evasion”, Journal of Economic Perspectives, 21(1), 25-48. TANZI, Vito (2002), The Shadow Economy, It Causes and Its Consequences, Brazilian Institute of Ethics on Competition, International Seminar on the Shadow Eonomy Index in Brazil, 12 March 2002, Rio de Janeiro. TANZI, Vito ve Parthasrathi SHOME (1993), A Primer on Tax Evasion, IMF Working Papar No. WP/93/21. TORGLER, Benno (2003a), “Tax Morale: Theory and Empirical Analysis of Tax Compliance”, Ph. D. Thesis, Universitat Basel, Basel. TORGLER, Benno (2003b), “Tax Morale, Rule Governed Behaviour and Trust”, Constitutional Political Economy, 14(2), 119-140. TORGLER, Benno (2004a), “Tax Morale in Asian Countries”, Journal of Asian Economics, 15(2), 237-266. TORGLER, Benno (2004b), Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries, CREMA Working Paper No. 2004-05. TORGLER, Benno (2005), “Tax Morale and Direct Democracy”, European Journal of Political Economy, 21(2), 525-531. TORGLER, Benno (2006), “The Importance of Faith: Tax Morale and Religiosity”, Journal of Economic Behaviour & Organization, 61(1), 81-109. TORGLER, Benno (2007), Tax Compliance and Tax Morale, Cheltenham: Edward Elgar Publishing Limited. TORGLER, Benno (2008), “What Do We Know about Tax Fraud? An Overview of Recent Developments”, Social Research, 75(4), 1239-1270. TORGLER, Benno ve Friedrich SCHNEIDER (2004), Does Culture Influence Tax Morale? Evidence from Different European Countries, CREMA Working Paper No. 2004-17. VOGEL, Joachim (1974), “Taxation and Public Opinion in Sweden: An Interpretation of Survey Recent Data”, National Tax Journal, 27(4), 499-513. WENZEL, Michael (2002), “Tax Compliance and the Psychology of Justice: Mapping the Field”, iç. Valerie BRAITHWAITE (Ed.), Taxing Democracy, Aldershot: Ashgate Publishing Limited, 41-70. WENZEL, Michael (2004), “The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence”, Law and Human Behavior, 28(5), 547-567. WENZEL, Michael (2005), “Motivation or Rationalisation? Causal Relations between Ethics, Norms and Tax Compliance”, Journal of Economic Psychology, 26, 491-508. YEATON, Kathryn ve Anita STELLENWERF (2008), “The Ethics of Tax Evasion: The Impact of Gender Differences”, Proceedings of the Northeast Business & Economics Association, Northeast Business & Economic Association 35TH Annual Conference, 210-213.

MÜKELLEF PSİKOLOJİSİ: TEORİK BİR İNCELEME

Yıl 2016, Cilt: 5 Sayı: 10, 52 - 65, 11.01.2017

Öz

Mükelleflerin vergiler karşısındaki tutum ve davranışları değişkenlik göstermektedir. Mükellef, vergiye uyum
davranışında bulunabildiği gibi, vergiden kaçınma veya vergi kaçırma fiillerini de sergileyebilmektedir. Bu
davranışların hangi yönde gerçekleşeceği ise çeşitli faktörlere bağlıdır. Söz konusu faktörlerden bir kısmı
demografik değişkenler ve vergi ahlakı gibi bireysel özelliklere dayanırken, bir kısmı ise vergi sistemi ve kamu
yönetimi gibi dışsal etmenlerden kaynaklanmaktadır. Çalışmanın amacı mükellef psikolojisi üzerinde etkili
olan faktörlerin literatür ışığında açıklanmasıdır. Araştırmadan elde edilen temel sonuç mükelleflerin vergiler
karşısındaki tutum ve davranışlarını etkileyen faktörlerin ülkeden ülkeye değişkenlik göstermesinden dolayı,
her ülkenin gelir idaresinin kendi uyum stratejisini geliştirmesinin uygun olacağı yönündedir. 

Kaynakça

  • ALLINGHAM, Michael G. ve Agnar SANDMO (1972), “Income Tax Evasion: A Theoretical Analysis”, Journal of Public Economics, 1(3/4), 323-338. ALM, James ve Benno TORGLER (2006), “Culture Differences and Tax Morale in the United States and in Europe”, Journal of Economic Psychology, 27(2), 224-246. ALM, James ve Michael McKEE (1998), “Extending the Lessons of Laboratory Experiments on Tax Compliance to Managerial and Decision Economics”, Managerial and Decision Economics, 19(4-5), 259- 275. ALM, James ve Mohammad YUNUS (2009), “Spatiality and Persitence in U.S. Individual Tax Compliance”, National Tax Journal, 62(1), 101-124. ALM, James; Betty R. JACKSON ve Michael McKEE (1992), “Estimating the Determinants of Tapayer Compliance with Experimental Data”, National Tax Journal, 45(1), 107-114. ALM, James; Jorge MARTINEZ-VAZQUEZ ve B. TORGLER (2005), Russian Attitudes Toward Paying Taxes: Before, During and After the Transition, CREMA Working Paper No. 2005-27. ANDREONI, James; Brian ERARD ve Jonathan FEINSTEIN (1998), “Tax Compliance”, Journal of Economic Literature, 36(2), 818-860. BERON, Kurt J.; Helen V. TAUCHEN ve Ann Dryden WITTE (1988), A Structural Equation Model for a Tax Compliance and Auditing, NBER Working Paper No: 2556. BLOOMQUIST, Kim M. (2003), Tax Evasion, Income Inequality and Opportunity Costs of Compliance, IRS Annual Conference on the National Tax Association, November, Chicago, http://www.irs.gov/pub/irssoi/bloomq.pdf, (23.10.2010). BLUMENTHAL, Marsha ve Joel SLEMROD (1992), “The Compliance Cost of the U.S. Individual Income Tax System: A Second Look after Tax Reform, National Tax Journal, 45(2), 185-202. CHAN, Chris W.; Coleen S. TROUTMAN ve David O’BRYAN (2000), “An Expanded Model of Taxpayer Compliance: Emprical Evidence from the United States and Hong Kong”, Journal of International Accounting, 9(2), 83-103. CHUNG, Janne ve Viswanath Umashanker TRIVEDI (2003), “The Effect of Friendly Persuasion and Gender on Tax Compliance Behavior”, Journal of Business Ethics, 47(2), 133-145. CLOTFELTER, Charles T. (1983), “Tax Evasion and Tax Rates: An Analysis of Individual Returns”, The Review of Economics and Statistics, 65(3), 363-373. CRANE, Steven E. ve Farrokh NOURZAD (1986), “Inflation and Tax Evasion: An Empirical Analysis”, The Review of Economics and Statistics, 68(2), 217-223. DEVOS, Ken (2007), “Measuring and Analysing Deterrence in Taxpayer Compliance Research”, Journal of Australian Taxation, 10(2), 182-219. DEVOS, Ken (2008), “Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia”, Revenue Law Journal, 18(1), 1-43. FEINSTEIN, Jonathan S. (1991), “An Econometric Analysis of Inome Tax Evasion and its Detection”, RAND Journal of Eonomics, 22(1), 14-35. FELD, Lars P. ve Bruno S. FREY (2002), “Trust Breeds Trust: How Taxpayers are Treated”, Economics of Governance, 3(2), 87-99. FRANZONI, Luigi Alberto (2000), “Tax Evasion and Tax Compliance”, iç. Encyclopedia of Law and Economics, Boudewijn BOUCKAERT ve Gerrit De GEEST(Ed.), Cheltenham: Edward Elgar, 52-94. GILL, Jit B. S. (2003), The Nuts and Bolts of Revenue Administration Reform, World Bank, http://siteresources.worldbank.org/INTTPA/Resources/NutsBolts.pdf, (11.10.2010). GOERKE, Laszlo (2008), “Bureaucratic Corruption and Profit Tax Evasion”, Economics of Governance, 9(2), 177-196. GOVERNMENT ACCOUNTABILITY OFFICE (1990), Tax Administration: Profiles of Major Components of the Tax Gap, United States Government Accountability Office (GAO), Washington D.C. GRAETZ, Michael J.; Jennifer F. REINGANUM ve Louis L. WILDE (1986), “The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement”, Journal of Law, Economics and Organization, 2(1), 1-32. GUTMANN, Peter M. (1977), “The Subterranean Economy”, Financial Analysts Journal, 33(6), 26-34. HEYNDELS, Bruno ve Carine SMOLDERS (1995), “Tax Complexity and Fiscal Illusion”, Public Choice, 85(1/2), 127-141. HOFSTEDE, Geert (1984), “National Cultures Revisited”, Asia Pacific Journal of Management, 2(1), 22- 28. HOFSTEDE, Geert (1998), “Attitudes, Values and Organizational Culture: Disentangling the Concepts”, Organization Studies, 19(3), 477-493. HOUSTON, Jodie ve Alfred TRAN (2000), A Survey of Tax Evasion Used the Randomized Response Technique, Tax Research Network Conference, Birmingham, http://ctsi.anu.edu.au/publications/taxpubs/Houston.Tran.pdf, (13.04.2010). KAPLOW, Louis (1996), “How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax”, National Tax Journal, 49(1), 135-150. KIMENYI, Mwangi S. (2006), “Ethnicity, Governance and the Provision of Public Goods”, Journal of African Economies, 15, 62-99. KIRCHLER, Erich; Erik HOELZL ve Ingrid WAHL (2008), “Enforced Versus Voluntary Tax Compliance: The Slippery Slope Framework”, Journal of Economic Psychology, 29(2), 210-225. KLOSKO, George (1987), “The Principle of Fairness and Political Obligation”, Ethics, 97(2), 353-362. KORNHAUSER, Marjorie E. (2007), “Normative and Cognitive Aspects of Tax Compliance: Literature Review and Recommendations for the IRS Regarding Individual Tapayers”, in: 2007 Annual Report to Congress (Volume. 2), Taxpayer Advocate Service, http://taxprof.typepad.com/taxprof_blog/files/Kornhauser.pdf, (15.04.2010). KRAUSE, Kate (2000), “Tax Complexity: Problem or Opportunity”, Public Finance Review, 28(5), 395-414. LAFFER, Arthur B. (1981), “Supply-Side Economics”, Financial Analysts Journal, 37(5), 29-43. LASSEN, David Dreyer (2007), “Ethnic Divisions, Trust and the Size of the Informal Sector”, Journal of Economic Behavior & Organization, 63, 423-438. LI, Sherry Xin (2009), Social Identities, Ethnic Diversity and Tax Morale, SSRN Working Paper Series, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1422121, (17.05.2010). LOO, Ern Chen; Margaret A. McKERCHAR ve Ann HANSFORD (2009), “Understanding the Compliance Behaviour of Malaysian Individual Taxpayers Using a Mixed Method Approach”, Journal of the Australasian Tax Teachers Association, 4(1), 181-202. MASON, Robert ve Lyle D. CALVIN (1978), “A Study of Admitted Income Tax Evasion”, Law & Society Review, 13(1), 73-89. MOODY, J. Scott (2001), The Cost of Tax Compliance: House Way & Means Committee Testimony, http://www.taxfoundation.org/files/9bd6c31673d5cc3023471165d273b6b3.pdf, (17.06.2010). NERRÉ, Birger (2001), “The Concept of Tax Culture”, Proceedings of the 94TH Annual Conference on Taxation, November 8-10, Baltimore, Maryland. NERRÉ, Birger (2006), “The Concept of Tax Culture”, Intereconomics, 41(4), 189-194. NERRÉ, Birger (2008), “Tax Culture: A Basic Concept for Tax Politics”, Economic Analysis & Policy, 38(1), 153-167. PALIL, Mohd Rizal (2005), “Taxpayers Knowledge: A Descriptive Evidence on Demographic Factors in Malaysia”, Jurnal Akuntansi & Keuangan, 70(1), 11-21. PLUMLEY, Alan H. (1996), The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness, IRS Publication1916 (Rev.11.96), Washington D. C. POMMEREHNE, Werner W. ve Hannelore WECK-HANNEMANN (1996), “Tax Rates, Tax Administration and Income Tax Evasion in Switzerland”, Public Choice, 88(1/2), 161-170. POSNER, Eric A. (2000), “Law and Social Norms: The Case of Tax Compliance”, Virginia Law Review, 86(8), 1781-1819. RITSEMA, Christina M.; Deborah W. THOMAS ve Gary D. FERRIER (2003), Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program, https://www.irs.gov/pub/irs-soi/ritsema.pdf, (08.06.2010). ROSE-ACKERMAN, Susan (2008), “Corruption and Government”, International Peacekeeping, 15(3), 328- 343. SANDMO, Agnar (2005), “The Theory of Tax Evasion: A Retrospective View”, National Tax Journal, 58(4), 643-663. SARKER, Tapan K. (2003), “Improving Tax Compliance in Developing Countries via Self-Assessment Systems – What Could Bangladesh Learn from Japan?”, Asia-Pacific Tax Bulletin, 9(6), 1-34. SCHIAU, Laura-Lina ve Carmen MOGA AURA (2009), “The Flat Tax Effects-Theoretical and Empirical Evidence in Western and Eastern European Countries”, Annals of the University of Oradea, Economic Science Series, 18(3), 343-348. SCHMÖLDERS, Günter (2006), The Psychology of Money and Public Finance, New York: Palgrave Macmillan. SCHNEIDER, Friedrich (2004), Shadow Economies of 145 Countries all over the World: Estimation Results over the Period 1999 to 2003, IZA Discussion Paper No. 1431. SILVANI, Carlos ve Katherine BAER (1997), Designing a Tax Administration Reform Strategy: Experiences and Guidelines, IMF Working Paper No: WP/97/30. SLEMROD, Joel (1998), The Economics of Taxing the Rich, NBER Working Paper No. 6584. SLEMROD, Joel (2007), “Cheating Ourselves: The Economics of Tax Evasion”, Journal of Economic Perspectives, 21(1), 25-48. TANZI, Vito (2002), The Shadow Economy, It Causes and Its Consequences, Brazilian Institute of Ethics on Competition, International Seminar on the Shadow Eonomy Index in Brazil, 12 March 2002, Rio de Janeiro. TANZI, Vito ve Parthasrathi SHOME (1993), A Primer on Tax Evasion, IMF Working Papar No. WP/93/21. TORGLER, Benno (2003a), “Tax Morale: Theory and Empirical Analysis of Tax Compliance”, Ph. D. Thesis, Universitat Basel, Basel. TORGLER, Benno (2003b), “Tax Morale, Rule Governed Behaviour and Trust”, Constitutional Political Economy, 14(2), 119-140. TORGLER, Benno (2004a), “Tax Morale in Asian Countries”, Journal of Asian Economics, 15(2), 237-266. TORGLER, Benno (2004b), Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries, CREMA Working Paper No. 2004-05. TORGLER, Benno (2005), “Tax Morale and Direct Democracy”, European Journal of Political Economy, 21(2), 525-531. TORGLER, Benno (2006), “The Importance of Faith: Tax Morale and Religiosity”, Journal of Economic Behaviour & Organization, 61(1), 81-109. TORGLER, Benno (2007), Tax Compliance and Tax Morale, Cheltenham: Edward Elgar Publishing Limited. TORGLER, Benno (2008), “What Do We Know about Tax Fraud? An Overview of Recent Developments”, Social Research, 75(4), 1239-1270. TORGLER, Benno ve Friedrich SCHNEIDER (2004), Does Culture Influence Tax Morale? Evidence from Different European Countries, CREMA Working Paper No. 2004-17. VOGEL, Joachim (1974), “Taxation and Public Opinion in Sweden: An Interpretation of Survey Recent Data”, National Tax Journal, 27(4), 499-513. WENZEL, Michael (2002), “Tax Compliance and the Psychology of Justice: Mapping the Field”, iç. Valerie BRAITHWAITE (Ed.), Taxing Democracy, Aldershot: Ashgate Publishing Limited, 41-70. WENZEL, Michael (2004), “The Social Side of Sanctions: Personal and Social Norms as Moderators of Deterrence”, Law and Human Behavior, 28(5), 547-567. WENZEL, Michael (2005), “Motivation or Rationalisation? Causal Relations between Ethics, Norms and Tax Compliance”, Journal of Economic Psychology, 26, 491-508. YEATON, Kathryn ve Anita STELLENWERF (2008), “The Ethics of Tax Evasion: The Impact of Gender Differences”, Proceedings of the Northeast Business & Economics Association, Northeast Business & Economic Association 35TH Annual Conference, 210-213.
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Muhammet Şahin

Yayımlanma Tarihi 11 Ocak 2017
Yayımlandığı Sayı Yıl 2016 Cilt: 5 Sayı: 10

Kaynak Göster

APA Şahin, M. (2017). MÜKELLEF PSİKOLOJİSİ: TEORİK BİR İNCELEME. Global Journal of Economics and Business Studies, 5(10), 52-65.